How to change GST registration details?

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How to Change GST Registration Details?

After obtaining GST registration, there might be changes in the particulars furnished at the time of application for registration. This may be due to a change in the principal place of business, change in residential address, change in banking details or update in the mobile number or email ID. Whatever, the changes are, the GST portal allows you to make requisite changes. Remember, changes can be made online only through filing an application for amendment. 

Let’s see how changes in GST registration details can be done?

Core and Non-core Fields

The GST law has bifurcated the GST registration details into two parts:
Core Fields: Core fields are the ones that require approval from the jurisdictional GST officer. Once you file the application for amendment of core fields, the officer will examine the same and decide on the approval and rejection thereof. The following are included in the amendment of core fields of GST registration:

  • Change in trade name of the business
  • Change in legal name provided there is no change in the PAN
  • Addition or deletion of the stakeholders of the business viz. partners, promoters, karta, etc.
  • Change in the principal place of business (except change in state)
  • Change in the additional place of business (except change in state)

Non-core Fields: Non-core fields are the ones that do not require the involvement of jurisdictional GST officers. The amendment is done automatically by the system once the application is filed. All the fields other than the core fields of registration are considered as non-core fields. This includes:

  • Change in the mobile number or email ID
  • Description of goods and services
  • Changes in bank details
  • Change in authorised representatives
  • Changes in the details of the existing stakeholders etc.

Fields that Cannot be Amended
Certain fields cannot be amended in the GST portal. This includes:

  • Change in PAN.
  • Change in the constitution of the business which resultantly leads to change in PAN.
  • Shifting of principal place of business from one state to another state.

The above changes are not possible because the GST Identification Number is a combination of PAN and State Code. If there is a change in PAN or state code, it will consequently lead to a change in GSTIN which is not possible. Therefore, for the above changes, a new GST registration will have to be obtained by filing an application for GST registration online.

How to Apply for GST Registration Amendment?

Following is the process for amendment of GST registration:
Amendment of Core Fields of GST Registration
Follow the below steps in order to amend core fields of registration:
1.Login to the GST portal using your login ID and password. Then navigate as follows:
Services >> Registration >> Amendment of Registration Core Fields
2.The relevant form will open up providing you with options to amend the requisite details. You can amend the following details:

  • Business details – It includes the legal name of the business, trade name, district, and constitution
  • Promoters/partners details – This includes all the details of the promoters/partners
  • Principal place of business – This includes all the details related to the principal place of business
  • Additional places of business – This includes the addition, deletion, or modification of the additional place of business

3.Provide the required details as per the amendment and upload the supporting documents. You will be required to provide the date and reason for amendment in the details.
4.Once all the information is furnished, go to the ‘Verification’ tab and submit the amendment application by verification through DSC, e-signature, or EVC.
5.Once submitted, the Application Reference Number (ARN) will be generated and sent to your registered mobile number and email ID.
6.The jurisdictional tax officer will examine the details. In case of inadequate details, a show-cause notice will be issued. You will be required to reply to the notice within the time specified in the notice. It is usually 7 days from the date of issue of the notice. However, in case the details are found to be sufficient, then your application for amendment of core fields will get approved.

Amendment of Non-core Fields of GST Registration

For carrying out amendment of non-core fields of registration, follow the below-mentioned steps;
1.Login to the GST portal using your login ID and password. Then navigate as follows:
Services >> Registration >> Amendment of Registration Non - Core Fields
2.
The relevant form will open up providing you with options to amend the requisite details. Furnish the details of the amendment and upload the supporting documents whenever required. 
3.After furnishing the details, submit the amendment application by verification through DSC, e-signature, or EVC.
4.Once submitted, the Application Reference Number (ARN) will be generated and sent to your registered mobile number and email ID. As the approval does not involve jurisdictional tax officer, the system will automatically upload the details and send a confirmation thereof.
 


Author : Dipen

Date     : 08-Jul-2022


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